North CarolinaCovered counties use earlier property values for 2026 taxes
For counties covered by the law, an earlier value schedule applies to 2026 taxes, and some property owners may appeal their 2026 appraisal in 2027.
What it does
Covered counties use their earlier value schedule for 2026 taxes, then use the January 2026 schedule starting in 2027 until a future reappraisal.
Taxpayers may appeal covered 2026 appraisals during 2026. Those who miss that chance may appeal in 2027 if the county has at least 15,000 people and is covered.
After passing its 2026–2027 budget, an affected local government must amend it as if expected revenue differed substantially. A qualifying revenue-neutral county may amend instead.
Argument forSome property owners could get another chance to challenge a 2026 appraisal if they missed the 2026 appeal window and their county is covered.
Argument againstCounties and property owners could face extra work as one value schedule applies for 2026 taxes, then another applies starting in 2027, with added appeal opportunities.
More detail
Covered counties use an earlier property value schedule for 2026 taxes, then use the January 2026 schedule starting in 2027. This schedule rule applies to counties with at least 15,000 people and a property reappraisal effective January 1, 2026, subject to the listed exemptions. The section excludes counties with fewer than 12,000 people, certain smaller counties in their scheduled reappraisal year, and counties that exceeded the stated tax rate in any of the prior four tax years. It also excludes certain affected-area counties that adopt a 2026 tax rate at or below the specified revenue-neutral rate. The January 2026 schedule remains in use until the county adopts a new schedule after a future reappraisal. The earlier schedule applies to the tax year beginning July 1, 2026. The January 2026 schedule applies starting with the tax year beginning July 1, 2027.
Taxpayers may appeal a covered 2026 appraisal during 2026 or, if they missed that chance, during 2027. The appeal concerns real property with an appraisal effective January 1, 2026. The later appeal option has the county population and coverage limits stated above. A 2027 appeal is available only to a taxpayer who did not appeal during 2026 and whose property is in a covered county with at least 15,000 people. The county must accept a timely 2027 appeal. Any adjustment from that appeal applies to the 2027 tax year. A 2027 appeal must be submitted on time. Any adjustment applies to the tax year beginning July 1, 2027.
Affected local governments must amend their 2026–2027 budget ordinance as if expected revenue had differed substantially. This applies to governing bodies of local governments affected by the section's county exemptions and applicability rules. A governing body must act after passing its 2026–2027 budget ordinance. If the county qualifies for the revenue-neutral tax rate exemption, its governing body may amend the budget instead. The action follows passage of the local government's 2026–2027 budget ordinance.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 8Ch. SL 2026-47Latest
- Jul 7Signed by Gov. 7/7/2026Became Law
- Jul 2Ratified
- Jul 2Pres. To Gov. 7/2/2026To Governor
- Jul 1Conf Report Adopted 3rd
- Vote recorded Conference Rpt Third Reading. Result: pass.Upper
- Vote recorded R3 Ruled Mat'l C RPT Adoption. Result: pass.Lower
- Jul 1Conf Report Adopted 3rd
- Jul 1Ordered Enrolled
- Jun 30Conf Report Passed 2nd
- Vote recorded Conference Rpt Second Reading. Result: pass.Upper
- Jun 30Conf Report Adopted 2nd
- Jun 29Conferees Changed
- Jun 29Conf Com Reported
- Jun 29Ruled Material
- Jun 29Cal Pursuant Rule 44(d)
- Jun 29Placed On Cal For 06/30/2026
- Jun 29Conf Com Reported
- Jun 29Conf Held As Material
- Jun 29Placed On Cal For 06/30/2026
- Jun 25Conferees Changed
- Jun 24Conf Com Appointed
- Jun 24Conf Com Appointed
- Jun 24Conferees Changed
- Jun 23Failed Concur In H Com Sub
- Vote recorded Second Reading Motion 9 To Concur. Result: fail.Upper
- Jun 22Withdrawn From Com
- Jun 22Placed On Cal For 06/23/2026
- Jun 17Passed 3rd ReadingPassed House
- Jun 17Ordered Engrossed
- Jun 17Special Message Sent To Senate
- Jun 17Special Message Received For Concurrence in H Com Sub
- Jun 17Ref To Com On Rules and Operations of the SenateMinor
- Jun 16Passed 2nd ReadingMinor
- Jun 10Amend Adopted A1Major
- Jun 10Ruled Material
- Jun 10Withdrawn From Cal
- Jun 10Placed On Cal For 06/16/2026
- Jun 9Reptd Fav Com SubstituteMinor
- Jun 9Ruled Material
- Jun 9Cal Pursuant Rule 36(b)
- Jun 9Placed On Cal For 06/10/2026
- 2025
- Apr 10Passed 1st ReadingMinor
- Apr 10Ref To Com On Rules, Calendar, and Operations of the HouseMinor
- Apr 9Regular Message Sent To House
- Apr 9Regular Message Received From Senate
- Apr 8Amend Adopted A2Major
- Apr 8Amend Failed A1Minor
- Apr 8Amend Tabled A3
- Apr 8Amend Tabled A4
- Apr 8Amend Tabled A5
- Apr 8Amend Tabled A6
- Apr 8Passed 2nd ReadingMinor
- Apr 8Passed 3rd ReadingPassed Senate
- Apr 8Engrossed
- Apr 7Reptd FavMinor
- Apr 2Reptd Fav Com SubstituteMinor
- Apr 2Com Substitute Adopted
- Apr 2Re-ref Com On Rules and Operations of the SenateMinor
- Mar 31Sequential Referral To Appropriations/Base Budget Stricken
- Mar 31Sequential Referral To Rules and Operations of the Senate Added
- Mar 26Withdrawn From Com
- Mar 26Re-ref to Regulatory Reform. If fav, re-ref to Appropriations/Base BudgetMinor
- Mar 25Passed 1st ReadingMinor
- Mar 25Ref To Com On Rules and Operations of the SenateMinor
- Mar 24FiledIntroduced
Taxes & Budget